R865-19S-12. Filing of Returns Pursuant to Utah Code Ann. Sections 59-12-107, 59-12-111, and 59-12-118

(1) A seller that is licensed with the Tax Commission under Title 59, Chapter 12, Sales and Use Tax Act, shall file a return with the commission as required by statute, regardless of whether tax is due. (2) The return required by Subsection (1) shall be filed with the commission in an electronic format approved by the commission.